Strategic Business Reporting
LEARNING OUTCOMES
The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios.
SYLLABUS
- Professional behaviour and compliance with accounting standards
- Â Ethical requirements of corporate
reporting and the consequences of
unethical behavior
- The applications, strengths and weaknesses of the accounting framework
- Revenue
- Non-current assets
- Financial instruments
- Leases
- Employee benefits
- Income taxes
- Provisions, contingencies and events after the reporting date
- Share-based payment
- Fair Value Measurement
- Reporting requirements of small and medium-sized entities (SMEs)
- Other reporting issues
- Group accounting including statements of cash flows
- Associates and joint arrangements
- Changes in group structures
- Foreign transactions and entitie
- Analysis and interpretation of financial information and measurement of
performance
- Discussion of solutions to current issues in financial reporting
Strategic Business Reporting
Association of Chartered Certified Accountants
LEARNING OUTCOMES
The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios.
SYLLABUS
- Professional behaviour and compliance with accounting standards
- Â Ethical requirements of corporate
reporting and the consequences of
unethical behavior
- The applications, strengths and weaknesses of the accounting framework
- Revenue
- Non-current assets
- Financial instruments
- Leases
- Employee benefits
- Income taxes
- Provisions, contingencies and events after the reporting date
- Share-based payment
- Fair Value Measurement
- Reporting requirements of small and medium-sized entities (SMEs)
- Other reporting issues
- Group accounting including statements of cash flows
- Associates and joint arrangements
- Changes in group structures
- Foreign transactions and entities
- Analysis and interpretation of financial information and measurement of
performance
- Discussion of solutions to current issues in financial reporting
EXAM PATTERN
Exam Duration
3 Hours
Passing Marks
50/100
Mode of Exam
Online
All Attempts
Mar/June/Sep/Dec
ACCA Course By Tishadz
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